Tax Law
A Scottish perspective on the UK tax System
The tax law sub-commitee has written to the new UK Government, highlighting areas which, from experience, the sub-committee believes should be the focus of the new Government in relation to the UK tax system, and includes a number of issues which are particular to Scotland. The full document can be found below.
The UK tax system: a Scottish perspective (May 2010)
HMRC consultation on working with tax agents: the next stage
This consultation considers proposals to give HMRC wider powers over tax agents.
Draft legislation on deliberate wrongdoing by tax agents that reflect proposals in this consultation was also published as part of the consultation.
The Law Society of Scotland's response (April 2010)
